Blair Park - Jackson - 2024 ET Petition.pdf
Blair Park 2005, LLC, Petitioner Vs. City Of Jackson, Respondent · 25-003119-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL BLAIR PARK 2005, LLC, Petitioner, v MTT Dkt. No. CITY OF JACKSON, Respondent. Parcel No. 8-191400000 ______________________________________/ PETER ELLENSON (P 47383) LAW OFFICE OF PETER ELLENSON, P.C. Attorney for Petitioner 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 248 406 4443 peter@ellensonlaw.com ______________________________________/ ENTIRE TRIBUNAL TAX PETITION – TY 2024 NOW COMES Petitioner, BLAIR PARK 2005, LLC, through its attorney, PETER ELLENSON, and states as follows in support of this Petition: 1. Petitioner is a party in interest with respect to the property taxes for the following parcel number: 8-191400000, located at 100 Blair Park Drive, Jackson, MI 49202. 2. Petitioner’s principal office address is c/o Independent Management S, 14381 North Road, Fenton, MI 48430 3. Respondent City of Jackson assesses and collects the ad valorem property taxes associated with the subject parcel. 4. The subject property is classified as commercial improved (201). 5. The subject property is located in Jackson County. 6. This appeal involves the property’s true cash and taxable values.
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7. The tax year at issue is 2024. 8. No Board of Review protest was required or filed for the property. 9. On information and belief, the ad valorem property taxation on this property was controlled by a PILOT agreement through 12/31/23. 10. During calendar year 2024, neither party realized that the PILOT had expired. The City did not issue a revised (standard) assessment or a revised (standard) tax bill at any time during CY 2024. The taxpayer paid taxes in accordance with the PILOT agreement. 11. On July 22, 2025, the City issued a July Board of Review Notice Change, imposing the 2024 assessments set forth below. 12. The 2024 values for the subject property as established by the Respondent at its July 2025 Board of Review are: True Cash Value Assessed Value Taxable Value 4,438,400 2,219,200 2,219,200 13. Petitioner contends that the values for the subject property are: True Cash Value Assessed Value Taxable Value 3,600,000 1,800,000 1,800,000 14. The values in dispute for the subject property are: True Cash Value Assessed Value Taxable Value 838,400 419,200 419,200 15. Petitioner requests that this Honorable Tribunal order the assessing entity to correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or on the attached supplement) to issue refunds as appropriate, and to pay interest and costs.
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16. The basis for the requested relief is that the assessed and taxable values exceed 50% of the true cash value of the subject property. 17. The assessments for the subject property are under appeal for TY 2025 in case number 25-001273. A consolidation of the two cases may be appropriate in the future. Respectfully submitted, /s/ Peter Ellenson _______________________________ Date: August 7, 2025 PETER ELLENSON (P 47383) Attorney for Petitioner 248 406 4443 peter@ellensonlaw.com